Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $1,438.00 in petitioner's income taxes for 1971. Technically, the under payment was arrived at by disallowance of nine of the ten dependency exemptions claimed by petitioner, to which he concedes he was not entitled. The real issue, however, is whether legal principles supervening the Internal Revenue Code permit the petitioner to refuse to pay that portion of...
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